inputs contained in exported final
products under Rule 5 of Cenvat Credit Rules. The
refund claim was rejected by the Assistant
Commissioner vide order dated ... appellant claimed refund under Rule 5 of
the said amount and the department has sactionied
that refund, the issue of refund has attained
finality. Therefore
dispute pertaining to rejection of refund claim,
wherein the Bombay High Court has observed as
under :-
"The Cenvat credit is allowed n
Page
Linde Engineering India Pvt. Ltd. vs Union Of India, on 16 January, 2020
Author: Bhargav
Cosmo Films Limited vs Union Of India on 20 October, 2020
Author: J. B. Pardiwala
Messrs N J Devani Builders Pvt. Ltd vs Union Of India on 12 March, 2020
Finance,
Department of Revenue, amending the provision of Rule 6 of CENVAT
Credit Rules, 2004 has retrospective effect?
(ii) Whether the Hon'ble CESTAT ... Notification No.13/2016CE(NT) dated
01.03.2016 of the CENVAT Credit Rules, 2004 is clarifactory in
nature?
4. The other two questions as proposed
Finance,
Department of Revenue, amending the provision of Rule 6 of CENVAT
Credit Rules, 2004 has retrospective effect?
(ii) Whether the Hon'ble CESTAT ... Notification No.13/2016CE(NT) dated
01.03.2016 of the CENVAT Credit Rules, 2004 is clarifactory in
nature?
4. The other two questions as proposed
Finance,
Department of Revenue, amending the provision of Rule 6 of CENVAT
Credit Rules, 2004 has retrospective effect?
(ii) Whether the Hon'ble CESTAT ... Notification No.13/2016CE(NT) dated
01.03.2016 of the CENVAT Credit Rules, 2004 is clarifactory in
nature?
4. The other two questions as proposed
